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Supreme Court Quashes Unilateral Assignment of Leasehold Rights – Res Judicata Bars Fresh Application Without Resolving Legal Complications. Finality of Quasi-Judicial Orders Upheld – Liberty to Reapply Only After Civil Court Resolution

Res Judicata Applicability – Principles of res judicata apply to quasi-judicial authorities. A Competent Authority’s findings bind parties unle...

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Supreme Court Allows Claimant in Motor Vehicle Accident Case on Territorial Jurisdiction Grounds. Territorial Jurisdiction Objection Overruled as Procedural Under Section 166 of Motor Vehicles Act, 1988, Following Precedent in Malati Sardar v. National Insurance Company Ltd.

The appeal arose from a motor vehicle accident where the appellant's son died after being hit by a tractor driven recklessly by the first respondent. ...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Allows Appeal and Directs Concurrent Sentences in Electricity Theft Cases to Prevent Miscarriage of Justice — Section 427 CrPC Discretion Must Be Exercised to Avoid 18-Year Incarceration for Nine Convictions on Same Day.

The appellant, Iqram, was charged with theft of electricity equipment belonging to the Uttar Pradesh Electricity Department in nine separate first inf...

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Supreme Court Upholds Conviction of Appellant for Murder with Common Intention Under Section 302/34 IPC. Exhortation by Lathi-Bearing Accused Sufficient to Attract Section 34.

The Supreme Court dismissed the appeal filed by Gulab, upholding his conviction under Section 302 read with Section 34 of the Indian Penal Code, 1860,...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...